                                 CODE OF VIRGINIA

EXEMPTIONS AND EXCEPTIONS (§ 58.1-2702)

The provisions of this chapter shall not apply to a person, firm or corporation
owning or operating:

1. Recreational vehicles, as defined in the provisions of the International Fuel
Tax Agreement (IFTA);

2. The first two Virginia-licensed trucks and tractor trucks, if used
exclusively for farm use as defined in &#xA7; 46.2-698 and if not licensed in
any other state;

3. Qualified highway vehicles of a licensed highway vehicle dealer when operated
without compensation for purposes incident to a sale or for demonstration; or

4. Any highway vehicle owned and operated by the United States, the District of
Columbia, the Commonwealth of Virginia or any municipality or any other
political subdivision of the Commonwealth, or any other state.

HISTORY: Code 1950, §§ 58-627, 58-633; 1954, c. 341; 1956, c. 475; 1970, c.
32; 1976, c. 440; 1978, c. 62; 1980, c. 649; 1982, c. 671; 1984, c. 675; 1988,
cc. 514, 725; 1993, c. 40; 1995, cc. 744, 803; 1996, c. 575; 1997, c. 283; 2000,
cc. 729, 758.